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2023 (9) TMI 1349 - AT - Income TaxValidity of assessment - issuance of the notice u/s 143(2) as beyond the time limitation - HELD THAT:- As the return of income filed by the assessee belatedly u/s 139(4) on 07/02/2018 and notice u/s 143(2) of the Act was issued on 15/10/2018 by the A.O. The issuance of the notice u/s 143(2) is beyond the limitation as per proviso to section 143(2) of the Act i.e., within six months from end of the Financial Year in which return is furnished. Admittedly, the last date by which scrutiny notice u/s 143(2) of the Act could have been issue for a return filed on 07/02/2018 was 30/09/2018. Thus, in our opinion as per proviso to Section 143(2) of the Act, the notice issued u/s 143(2) of the act dated 15/10/2018 by the AO is time barred. As decided in Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] and Chetan Gupta [2015 (9) TMI 756 - DELHI HIGH COURT] held that failure to adhere to the time limit as prescribed under proviso to Section 143(2) of the Act results non-est of the assessment order. Thus, by following the above ratio of the Hon’ble Supreme Court and jurisdictional High Court (supra), we find no error or infirmity in the order of the CIT(A) in deleting the addition. CIT(A) has committed no error in allowing appeal of the assessee in holding that notice issued u/s 143(2) of the Act was time barred - Decided against revenue.
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